Note 29.11 Earnings per share Earnings per share (EPS) - The numerators and denominators used to calculate basic and diluted EPS: Particulars 2024-25 2023-24 Profit for the year attributable to the equity shareholders ` cr 456.28 384.57 Weighted average number of equity shares used in calculating basic | diluted EPS Number 2,94,41,755 2,94,88,308 Nominal value of equity share ` 10.00 10.00 Basic EPS ` 154.98 130.41 Diluted EPS ` 154.98 130.41 Note 29.12 Leases a) As a lessee The Company has taken various residential and office premises under operating lease or leave and license agreements. These are cancellable by the Company, having a term between 11 months and three years and have no specific obligation for real. Payments are recognised in the Standalone Statement of Profit and Loss under ‘Rent’ in Note 28. b) As a lessor i) Operating lease T he Company has entered into operating leases on its office buildings and land. These are cancellable by the Company, having a term between 11 months and three years and have no specific obligation for real. Rents received are recognised in the Standalone Statement of Profit and Loss as lease income in Note 22 ‘Other income’. ii) Finance lease The Company has given a building on finance lease for a term of 30 years and a machine for a term of 10 years. F uture minimum lease payments receivable under finance leases, together with the present value of the net minimum lease payments (MLP), are as under: (` cr) Particulars As at March 31, 2025 As at March 31, 2024 MLP receivable Present value of MLP receivable MLP receivable Present value of MLP receivable Not later than one year 1.82 1.73 1.82 1.73 Later than one year and not later than five years 7.89 6.09 7.69 5.91 Later than five years 3.63 2.16 5.63 3.23 Total MLP receivable 13.34 9.98 15.14 10.87 Less: unearned finance income 3.36 - 4.27 - Present value of MLP receivable 9.98 9.98 10.87 10.87 Less: allowance for uncollectible lease payments - - - - 9.98 9.98 10.87 10.87 218 218 Integrated Annual Report 2024-25
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